B is corrent because the best procedure is to deposit the unclaimed cash in a special bank account, thereby relieving the client of physical control. A is incorrect because the controller has primary responsibility for the recording function and should not be assigned custodial duties. C is incorrect because maintaining accountability for the cash is improved by having the cash deposited into a restrictive account as opposed to placing it in a safe-deposit box. D is incorrect because cash is more secure in a bank than in the possession of a corporate employee.
